On the Inhuman Act of Tax Evasion: Is there a Progress in Economic Scientific Knowledge?
Authors: Stamatopoulos, Theodoros 
Terzakis, Dimitrios 
Vrontaki, Styliani 
Issue Date: 1-Jun-2015
Journal: International Journal of Business, Humanities and Technology 
Volume: 5
Issue: 3
Keywords: Taxation, Epistemology, Interdisciplinarity, Socio-economics, Democratic capitalism
Abstract: 
We contribute by approaching this epistemological question ontologically, ie, by focusing on the meaning of tax evasion whose causalities tested by the literature we also survey here. There could be no progress on the economic knowledge because axiological critic we use is self-complete and thus no-comparable. However, we certify through ontological considerations that Walrasian “private-individual” has no reason for not to tax evading if it can be possible. On the contrary, our “modern civilization”, on which economics is based, accepts as the supper need of this economic agent how to be wealth, a target which can be facilitated by tax evasion. This isolated individual is not “partner” of the society, he is not a “citizen”, and thus the “society” has no thesis in modern “representative democracy”, because it is not recognized as a statehood coherent entity. So, as we reject the autonomy of the economy from its social and political roots, nowadays we can understand why on the decline of the fair state, people react with corruption and tax evasion.
ISSN: 2162-1381
URI: https://uniwacris.uniwa.gr/handle/3000/1225
Type: Article
Department: Department of Accounting and Finance 
School: School of Administrative, Economics and Social Sciences 
Affiliation: University of West Attica (UNIWA) 
Appears in Collections:Articles / Άρθρα

CORE Recommender
Show full item record

Page view(s)

28
checked on Nov 5, 2024

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.